It looks like a shotgun, shoots like a shotgun, and accepts 12GA shot shells, but according to the Bureau of Alcohol, Tobacco, and Firearms, the Standard Manufacturing SKO Mini isn’t a shotgun.
And if it isn’t a shotgun, it can’t be a short-barreled shotgun either, no matter the barrel length.
Using the same legal principle applied to the Remington TAC-14 and the Mossberg Shockwave, the semi-automatic SKO Mini can be purchased with a 14.75-inch barrel without the additional $200 tax stamp usually required to purchase a shotgun with a barrel longer than 18 inches.
More @ Guns America
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